UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: Collins & Aikman Corporation, et al.

1 Debtors. ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) Honorable: Steven W. Rhodes

PROOF OF SERVICE
The undersigned, being duly sworn, certifies that he served papers as follows: 1. Document(s) served: The following Order:

A.

Order Authorizing the Debtors to Enter into Agreements with Pension Benefit Guaranty Corporation Terminating the Debtors' Pension Plan and Appointing Pension Plan Trustee and Settling Related Claims (Docket No. 4603)
See Attached Exhibit A (Electronic Notification) See Attached Exhibit B (Overnight Mail) See Attached Exhibit C (First Class Mail) May 7, 2007

2.

Served upon:

3.

Date of Service:

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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0555927070511000000000018

2B

Exhibit A

Served via Electronic Mail

CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Amalgamated Life Askounis & Borst PC Assistant Attorney General of Texas ATC Nymold Corporation Athens City Tax Collector Attorney for MDEQ Attorneys for Michigan DLEG UIA Autoliv ASP Inc Bailey & Cavalieri LLC Baker & Hostetler LLP Balch & Bingham LLP Barnes & Thornburg LLP Barnes & Thornburg LLP Bartlett Hackett Feinberg Basell USA Inc Beadle Burket Sweet & Savage PLC

CREDITOR NOTICE NAME John Livingston John Fabor Judith Greenspan Esq Thomas V Askounis Esq E Stuart Phillips Sherry Epstein Mike Keith Celeste Gill Asst Attorney General Roland Hwang Asst Attorney General Eric R Swanson Esq & Anthony J Nellis Esq Adam J Biehl & Yvette A Cox Wendy J Gibson & Brian A Bash Eric T Ray John T Gregg Patrick E Mears Frank F McGinn Scott Salerni Kevin M Smith

Benesch Friedlander Coplan & Aronoff LLP William E Schonberg & Stuart A Laven Jr Bernardi Ronayne & Glusac PC Rodney M. Glusac Bernstein Litowitz Berger & Grossman LLP Berry Moorman PC Berry Moorman PC Bird Svendsen Brothers Scheske & Pattison PC Borges & Associates LLC Bose McKinney & Evans LLP Bradley Arant Rose & White LLP Brendan G Best Brown Rudnick Berlack Israels LLP Bryan Clay Butzel Long PC Butzel Long PC Cahill Gordon & Reindel Cahill Gordon & Reindel Calhoun Di Ponio & Gaggos PLC Carlile Patchen & Murphy LLP Chambliss Bahner & Stophel PC Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer Clark Hill PLC Steven Singer & John Browne Dante Benedettini Esq James Murphy Esq Eric J Scheske Wanda Borges Esq Jeannette Eisan Hinshaw Jay R Bender

EMAIL afreeman@akingump.com jlivingston@acordinc.com cityofadrian@iw.net aeaton@stblaw.com jgreenspan@amalgamatedlife.com taskounis@askborst.com stuart.phillips@oag.state.tx.us sepstein@atc-lighting-plastics.com finance@cityofathens.com gillcr@michigan.gov hwangr@michigan.gov eric.swanson@autoliv.com tony.nellis@autoliv.com Yvette.Cox@baileycavalieri.com Adam.Biehl@baileycavalieri.com wgibson@bakerlaw.com eray@balch.com john.gregg@btlaw.com pmears@btlaw.com ffm@bostonbusinesslaw.com scott.salerni@basell.com ksmith@bbssplc.com wschonberg@bfca.com slaven@bfca.com rodg@brgpc.com steve@blbglaw.com johnb@blbglaw.com dante@berrymoorman.com murph@berrymoorman.com bsbs@charter.net borgeslawfirm@aol.com jhinshaw@boselaw.com jbender@bradleyarant.com bbest@dykema.com rstark@brownrudnick.com ssmith@brownrudnick.com bryan_clay@ham.honda.com sharkey@butzel.com osborne@butzel.com wilkins@butzel.com jschaffzin@cahill.com rusadi@cahill.com kcc@cdg-law.com lxf@cpmlaw.com bbailey@cbslawfirm.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us roberto.robles@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com Ncowdrey@corunna-mi.gov japplebaum@clarkhill.com skomrower@coleschotz.com mpolitan@coleschotz.com

Robert Stark & Steven Smith

Daniel N Sharkey & Paula A Osborne Matthew E Wilkins Esq Jonathan A Schaffzin Robert Usadi Kevin C Calhoun Leon Friedberg Bruce C Bailey Barb Neal The Mator at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Bob Robles Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter E Todd Sable

Cole Schotz Meisel Forman & Leonard PA Stuart Komrower & Mark Politan

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Constellation NewEnergy Inc Crowell & Moring LLP Crowell & Moring LLP Cummings McClorey Davis & Acho PLC DaimlerChrysler DaimlerChrysler DaimlerChrysler Corporation Daniella Saltz Danning Gill Diamond & Kollitz LLP David H Freedman David Heller David Youngman Dennis C Roberts PLLC Dickinson Wright PLLC Dickinson Wright PLLC Dilworth Paxson LLP Dow Chemical Company Dow Chemical Company Duane Morris LLP DuPont Dworken & Bernstein Co LPA Dykema Gossett Rooks Pitts PLLC Earle I Erman Eastman & Smith Ltd Elias Meginnes Riffle & Seghetti PC Ellwood Group Inc Erin M Casey Erman Teicher Miller Zucker & Freedman PC Filardi Law Offices Foley & Lardner LLP Frank Gorman Gail Perry Garan Lucow Miller PC Garan Lucow Miller PC Ge Capital GE Polymerland George E Schulman Gold Lange & Majoros PC Gold Lange & Majoros PC Hal Novikoff Handwork & Kerscher LLP Heather Sullivan Hewlett Packard Co Hewlett Packard Co Hunton & Williams LLP Hyman Lippitt PC InterChez Logistics Systems Inc International Union UAW Jacob & Weingarten PC Jaffe Raitt Heuer & Weiss PC Jaffe Raitt Heuer & Weiss PC James A Plemmons James C Edwards Jenner & Block LLP Jim Clough Joe LaFleur Joe Saad John A Harris John Green John J Dawson John S Sawyer

CREDITOR NOTICE NAME Catherine Barron Esq Joseph L Meadows Mark D Plevin K Kinsey

Kim R Kolb Esq George E Shulman

Dennis C Roberts Dawn R Copley Esq Michael C Hammer Anne Marie Kelley & Scott Freedman Kathleen Maxwell Lee H Sjoberg Brian W Bisignani Esq Bruce Tobiansky Howard S Rabb Esq Peter J Schmidt Matthew D Harper Brian J Meginnes & Janaki Nair Susan A Apel Esq

EMAIL cathy.barron@constellation.com jmeadows@crowell.com mplevin@crowell.com kkinsey@cmda-law.com kpm3@daimlerchrysler.com krk4@daimlerchrysler.com krk4@dcx.com dsaltz@ford.com ges@dgdk.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com dcroberts@coxinet.net dcopley@dickinsonwright.com mchammer2@dickinsonwright.com sfreedman@dilworthlaw.com klmaxwell@dow.com LHSjoberg@dow.com bisignani@duanemorris.com bruce.d.tobiansky@usa.dupont.com abollas@dworkenlaw.com pschmidt@dykema.com eerman@ermanteicher.com mdharper@eastmansmith.com bmeginnes@emrslaw.com jnair@emrslaw.com sapel@elwd.com ecasey@stblaw.com jteicher@ermanteicher.com charles@filardi-law.com jo'neill@foley.com fgorman@honigman.com perry.gail@pbgc.com kblair@garanlucow.com rvozza@garanlucow.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com emajoros@glmpc.com sgold@glmpc.com dlehl@glmpc.com HSNovikoff@wlrk.com kerscher@aol.com hsullivan@unumprovident.com anne.kennelly@hp.com ken.higman@hp.com jburns@hunton.com bokeefe@hymanlippitt.com mchesnes@interchez.com nganatra@uaw.net rob@jacobweingarten.com aschehr@jaffelaw.com lrochkind@jaffelaw.com jplemmons@dickinson-wright.com jamesedwardslaw@peoplepc.com ppossinger@jenner.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com greenj@millercanfield.com jdawson@quarles.com jss@sawyerglancy.com

Julie Teicher & Dianna Ruhlandt Charles J Filardi Judy A Oneill Esq

Kellie M Blair Esq Robert Vozza Esq Val Venable Elias T Majoros Stuart A Gold & Donna J Lehl Jeffrey M Kerscher Anne Marie Kennelly Ken Higman John D Burns Brian D Okeefe Mark Chesnes Niraj R Ganatra Robert K Siegel Alicia S Schehr Louis P Rochkind

Paul V Possinger & Peter A Siddiqui

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo K Schultz Kelley Drye & Warren LLP

CREDITOR NOTICE NAME

James S Carr Denver Edwards

EMAIL josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com kschultz@tmmna.com jcarr@kelleydrye.com robert.bassel@kkue.com kim.stagg@nmm.nissan-usa.com Kimberly.Rodriguez@gt.com tah@kompc.com patrick.healy@lawdeb.com daniel.fisher@lawdeb.com stzouvelekas@lwtm.com lwalzer@angelogordon.com veronica.fennie@lfr.com dallas.bankruptcy@publicans.com houston_bankruptcy@publicans.com dolan@litchfieldcavo.com tim@litespeedpartners.com metkin@lowenstein.com ilevee@lowenstein.com vdagostino@lowenstein.com mcrosby@akingump.com jill.smith@macombcountymi.gov webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com dhoopes@mayocrowe.com JRG@msblaw.com palucey@michaelbest.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov dmgbeachlaw@hawaii.rr.com Michael.Orourke@colaik.com mike.paslay@wallerlaw.com pborenstein@milesstockbridge.com fusco@millercanfield.com brucemiller@millercohen.com sarbt@millerjohnson.com tdunn@mindengross.com info@electionsquebec.qc.ca mied@dor.mo.gov jmorganroth@morganrothlaw.com maire@st-zotique.com rrios@munsch.com jbruinsma@mnds-pllc.com kschneider@niccausa.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com pbaylor@nutter.com rcolasuonno@orlaw.com ssoll@oshr.com phoffman@bofasecurities.com ksummers@psedlaw.com eagle.sara@pbgc.gov efile@pbgc.gov lawallf@pepperlaw.com kistlerb@pepperlaw.com

Kemp Klein Umphrey Endelman & May PC Robert N Bassel Esq Kim Stagg Kimberly Davis Rodriguez Paul Magy Terrance Hiller Jr & Matthew Kupelian Ormond & Magy PC Thompson Law Debenture Trust Company of New York Patrick Healy & Daniel Fisher Leatherwood Walker Todd & Mann PC Seann Gray Tzouvelekas Leigh Walzer Levine Fricke Inc Linebarger Goggan Blair & Sampson LLP Linebarger Goggan Blair & Sampson LLP Litchfield Cavo LLP Litespeed Partners Lowenstein Sandler PC Lowenstein Sandler PC M Crosby Macomb County MI Macomb Intermediate School Marc J Carmel Mark Fischer Mayo Crowe LLC McShane & Bowie PLC Michael Best & Friedrich LLP Michael R Paslay Michael Stamer Michigan Department Of Treasury Mighty Enterprises Inc Mike O'Rourke Mike Paslay Miles & Stockbridge PC Miller Canfield Paddock & Stone PLC Miller Cohen Miller Johnson Minden Gross LLP Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Morganroth & Morganroth PLLC Municipalite Du Village De Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc Nick Shah Nina Rosete Nutter McClennen & Fish LLP O Reilly Rancilio PC Otterbourg Steindler Houston & Rosen PC Paul Hoffman Pear Sperling Eggan & Daniels PC Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Pepper Hamilton LLP Elizabeth Weller John P Dillman Dennis M Dolan Timothy Chen Michael S Etkin & Ira M Levee Vincent A DAgostino Esq Jill K Smith Asst Corp Counsel

David S Hoopes John R Grant Paul A Lucey

David M Gurewitz

Patricia A Borenstein Esq Timothy A Fusco Esq Bruce A Miller Thomas P Sarb & Robert D Wolford Timothy Dunn 15663507 Jeffrey Morganroth Lacolle Randall A Rios James R Bruinsma Karen Schneider

Peter Nils Baylor Esq Ralph Colasuonno & Craig S Schoenherr Sr Steven B Soll Esq Kevin N Summers Sara Eagle & Gail Perry Sara Eagle & Gail Perry Francis J Lawall & Bonnie MacDougal Kistler

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Pepper Hamilton LLP Pepper Hamilton LLP Peter Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pitts Hay & Hugenschmidt PA Plunkett & Cooney PC Plunkett & Cooney PC Post & Schell PC Quadrangle Group LLC Quadrangle Group LLC R Aurand R J Sidman Ralph E McDowell Ravich Meyer Kirkman McGrath & Nauman PA Ray C Schrock Rex D Rainach Rhoades McKee Rick Feinstein Ricoh Canada Inc Riker Danzig Scherer Hyland & Perretti LLP RLI Insurance Company Robert J Diehl Jr Robert Weiss Robin Spigel Ronald R Rose Sarah Eagle SC DHEC Schreeder Wheller & Flint LLP Sean P Corcoran Seiller Waterman LLC Seward & Kissel LLP Seyburn Kahn Ginn Bess & Serlin PC Seyfarth Shaw LLP Sheehan Phinney Bass & Green PA Sheryl Toby Shumaker Loop & Kendrick LLP Sidley Austin Brown & Wood LLP Sills Cummis Epstein & Gross PC Spengler Nathanson PLL St Paul Travelers Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME J Gregg Miller & Linda J Casey Kenneth H Zucker

Tricia Sommers Craig A Barbarosh Patrick J Potter Esq Rick Antonoff Esq Lara Sheikh Esq Josh J May Esq William B Freeman Esq Robert P Pitts Esq David Lerner Douglas C Bernstein Brian W Bisignani Esq Andrew Herenstein Patrick Bartels

EMAIL millerj@pepperlaw.com zuckerk@pepperlaw.com pschmidt@dykema.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com triciawinkle@hotmail.com craig.barbarosh@pillsburylaw.com patrick.potter@pillsburylaw.com rick.antonoff@pillsburylaw.com bill.freeman@pillsburylaw.com pittsrm@charter.net dlerner@plunkettcooney.com dbernstein@plunkettcooney.com bbisignani@postschell.com andrew.herenstein@quadranglegroup.com patrick.bartels@quadranglegroup.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com

State Of Michigan State Of Michigan Steinberg Shapiro & Clark Stephen E Spence Stephen S LaPlante Stephen Tetro

mfmcgrath@ravichmeyer.com rschrock@kirkland.com A Professional Law Corporation rainach@msn.com Dan E Bylenga Jr dbylenga@rhoadesmckee.com rick.feinstein@ubs.com legal@ricoh.ca Dennis J OGrady Joseph L Schwartz & Curtis M jschwartz@riker.com Plaza cplaza@riker.com Roy Die Roy_Die@rlicorp.com rdiehl@bodmanllp.com rweiss@honigman.com rspigel@willkie.com rrose@dykema.com eagle.sarah@pbgc.com whitehme@dhec.sc.gov Evander Whitehead chandlls@dhec.sc.gov J Carole Thompson Hord chord@swfllp.com sean.p.corcoran@delphi.com Richard M Rubenstein rubenstein@derbycitylaw.com John Ashmead ashmead@sewkis.com Leslie Stein lstein@seyburn.com David C. Christian II dchristian@seyfarth.com Bruce Harwood bharwood@sheehan.com stoby@dykema.com David H Conaway dconaway@slk-law.com bguzina@sidley.com Bojan Guzina & Brian J Lohan blohan@sidley.com asherman@sillscummis.com Andrew H Sherman & Boris I Mankovetskiy bmankovetskiy@sillscummis.com Michael W Bragg Esq MBragg@SpenglerNathanson.com Vatana Rose vrosa@stp.com PA Powers PAPowers@co.stark.oh.us Michigan Dept Of Environmental Quality Environmental Assistance Div deq-ead-env-assist@michigan.gov Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office treasReg@michigan.gov Michigan Unemployment Insurance Agency shuttkimberlyj@michigan.gov Mark Shapiro shapiro@steinbergshapiro.com US Trustee steve.e.spence@usdoj.gov laplante@millercanfield.com stephen.tetro@lw.com

Michael F McGrath Esq

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Steven A Siman PC Stevens & Lee PC

Stradley Ronon Stevens & Young LLP Tax Administrator Textron Inc The Bank of New York Thomas Radom Tricia Sherick Troy R Taylor PLLC Tyco Capital Inc United Rentals Of Canada Inc United Steelworkers Varnum Riddering Schmidt & Howlett LLP Ville De Farnham Vinson & Elkins LLP Von Briesen & Roper SC Voridian Canada Company W Strong Warner Norcross & Judd LLP Warner Stevens LLP Wickes Manufacturing Co Wienner & Gould PC William C Andrews William G Diehl William J Byrne Willkie Farr & Gallagher LLP Wilmer Cutler Pickering Hale and Dorr LLP WL Ross & Co Womble Carlyle Sandridge & Rice PLLC Zeichner Ellman & Krause LLP

CREDITOR NOTICE NAME EMAIL Steven A Siman sas@simanlaw.net Leonard P Goldberger Esq & John C Kilgannon Esq jck@stevenslee.com ppatterson@stradley.com mdorval@stradley.com Paul Patterson Esq jtrotter@stradley.com Jim Cambio jcambio@tax.ri.gov afriedman@textron.com Gary S Bush gbush@bankofny.com radom@butzel.com tsherick@honigman.com Troy Taylor troytaylor@comcast.net Frank.Chaffiotte@cit.com e-rental@ur.com David R Jury djury@usw.org Mary Kay Shaver Service de la Tresorerie John E West Randall Crocker & Rebecca Simoni mkshaver@varnumlaw.com msaintdenis@ville.farnham.qc.ca jwest@velaw.com rcrocker@vonbriesen.com blanderson@eastman.com wstrong@ford.com mcruse@wnj.com mwarner@warnerstevens.com stacy.fox@colaik.com sgould@wiennergould.com dellenbogen@wiennergould.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com andrew.goldman@wilmerhale.com pmachir@wlross.com RWhelehan@wcsr.com pjanovsky@zeklaw.com

Michael G Cruse Michael D Warner Esq co Stacy Fox of C&A Seth Gould David Ellenbogen

Alan Lipkin & Robin Spigel Andrew N Goldman Esq Patrick Machir Rory D Whelehan Esq Peter Janovsky & Stuart Krause

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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Exhibit B

Served via Overnight Mail

CREDITOR NAME Akin Gump Strauss Hauer & Feld LLP Butzel Long PC Dykema Gossett PLLC Simpson Thacher & Bartlett LLP Stephen E Spence Wachtell Lipton Rosen & Katz

CREDITOR NOTICE NAME Michael S Stamer Philip C Dublin Thomas B Radom Ronald Rose & Brendan Best Peter Pantaleo Erin Casey & Alice Eaton US Trustee Hal Novikoff

ADDRESS1 590 Madison Ave 100 Bloomfield Hills Pkwy Ste 100 400 Renaissance Center 425 Lexington Ave 211 W Fort St Ste 700 51 W 52nd St

CITY New York Bloomfield Hills Detroit New York Detroit New York

STATE NY MI MI NY MI NY

ZIP 10022 48304 48243 10017-3954 48226 10019

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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Exhibit C

Core and 2002 Lists Served via First Class Mail

CREDITOR NOTICE NAME Rob Morgan

ADDRESS2

COUNTRY

Mike Keith Matthew H Rick Mr David Bullock Charlie Burrill Linda Vesci Harry W Miller III Jay Truty Mary Callahan Roxane Ellwalleger Mark Ferderber Ms Amy Evans Shannon E Hoff Attn Receiver General International Tax Service Utilities Department Income Tax Division Income Tax Division Canton Income Tax Dept Wastewater Labroratory

CREDITOR NAME Advanced Composites Inc American General Finance Assoc Receivables Funding Inc Athens City Tax Collector Attorney General of MI Barclays Bank PLC Basf Corporation Bayer Material Sciences Beam Miller & Rogers PLLC Bell Boyd & Lloyd Inc BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Brunswick Corp Burr & Forman LLP Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Albemarle City Of Barberton City Of Battle Creek City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace Mary Ellen Hinckle Carolyn Rutland PhD Water Utilities Dept Of Building And Safety Maurice S Evans City Manager City Attorneys Office Tax Department Water Department James P Bulhinger City Treasurer Port Huron Police Department E Todd Sable Amy Wood Malone Don Brown Barbara J Walker Stacy Fox Seth Lax Steven M Wachstein Esq Nancy Holtby Esq William H Horton Esq & Sean M Walsh Esq Public Svc Dept Env Svc Div PO Box 1952 201 N Figueroa St No 786 323 W Michigan 200 W Washington St 13th Fl PO Box 128 700 BRd St 40555 Utica Rd 161 E Grand River 100 Mcmorran 500 Woodward Ave Ste 3500 1812 Broadway Sand Hill Rd 201 N Second St 250 Stephenson Hwy 411 West Putnam Ave Ste 225 33 W 1st St Ste 600 Legal Dept Columbia Center 10th Fl MI TX CA MI AZ NC MI MI MI MI MI TN NC MO MI CT OH NY MI 49007-2565 75606 90012 49068 85003 27573 49085-1355 48311-8009 48895 48060 48226-3435 37203 28782 63301 48083 06830 45402 14831 48084

ADDRESS1 1062 S 4th Ave 505 S Neil St PO Box 16253 PO Box 849 525 W Ottawa 200 Park Ave 5th Fl 1609 Biddle Ave 100 Bayer Rd Bldg 16 709 Taylor St 3 1st National Plaza Ste 3300 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 401 S Steele Ste Law Dept 420 N 20th St Ste 3100 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 144 N Second St 104 3rd St NW 10 N Division St Suite 114 49014 PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave

CITY Sidney Champaign Greenville Athens Lansing New York Wyandotte Pittsburgh PO Box 280240 Nashville 70 W Madison St Chicago Chicago Chicago Ionia One North Field Ct Lake Forest Birmingham Sudbury Ottawa Plymouth PO Box 190 Albemarle Barberton PO Box 1717 Battle Creek Canton Dover Dover Evart Fullerton Havre De Grace

STATE OH IL SC TN MI NY MI PA TN IL IL IL MI IL AL ON ON MI NC OH MI OH NH NH MI CA MD

ZIP 45365-8977 61820-2500 29606 37371-0849 48912 10166 48192 15205-9707 37208 60602-4207 60602 60602 48846 60045 35203 P3A 5C2 K1A 1B1 48170-4394 28002-0190 44203 49014 44711-9951 3820 03820-0818 49631 92632 21078

Canada Canada

City of Kalamazoo City Of Longview City Of Los Angeles City Of Marshall City Of Phoenix City Of Roxboro City Of St Joseph City Of Sterling Heights City Of Williamston City Treasurer Clark Hill PLC Colbert & Winstead PC Colbond Inc Collector Of Revenue Collins & Aikman Corp Contrarian Capital Management LLC Coolidge Wall Womsley & Lombard

Corning Inc

Cox Hodgman & Giarmarco PC

1415 N Harrison St Kalamazoo Longview File 54563 Los Angeles Marshall Phoenix Roxboro St Joseph PO Box 8099 Sterling Heights Williamston Port Huron Detroit Nashville PO Box 1057 Enka St Charles Troy Greenwich Dayton Riverfront Plaza HQ E2 10 Corning 101 W Big Beaver Rd Troy

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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Core and 2002 Lists Served via First Class Mail

CREDITOR NAME Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC Dayton Bag & Burlap Co Dennis Reis LLC Morgan Blackwell Jeff Rutter Dennis P Reis Charles McKelvie Rita Baird Susan F Herr David W Nunn Esq Michael J McGinnis Todd McCallum Gary Torke Law Dept William Stiefel 1084 Doris Rd 47690 E Anchor Ct Auburn Hills Plymouth MI MI Kellie Schone Jayson Macyda DuPont Legal D 7156 One SeaGate 24th Fl 1001 Louisiana S1905A 1515 Equity Dr 200 4611 North 32nd St 13501 Katy Fwy 5445 Corporate Dr Ste 170 Troy 1007 N Market St Wilmington PO Box 10032 Toledo Houston Troy Milwaukee Houston MI DE OH TX MI WI TX 48098-2683 19898 43604 77002 48084-8084 53209-6023 77079-1305 48326-2613 48170 885 Third Ave Ste 3300 322 Davis Ave 7000 N Green Bay Ave New York Dayton Milwaukee NY OH WI 10022 45403-2910 53209

CREDITOR NOTICE NAME Jeffrey K Helder Lisa A Wurster Esq

ADDRESS1 321 Settlers Rd 4500 Dorr St

ADDRESS2 PO Box 1767 PO Box 1000

CITY Holland Toledo

STATE MI OH

ZIP 49423 43615

COUNTRY

Dold Spath McKelvie & DeLuca PC DuPont Eastman & Smith Ltd El Paso Natural Gas Company Enerflex Solutions LLC ER Wagner Manufacturing Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc

Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye General Motors Corp Harford County Revenue Heritage Environmental Svcs Inc Hicks Casey & Foster PC PO Box 300 co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties Attn Lease Administration

Director's Office for Taxpayer Services Division PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 Linda L Bentley 300 Renaissance Center 220 South Main St Mr Ken Price 7901 W Morris St Samuel D Hicks Esq 136 N Fairground St Ste 100

Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Detroit Bel Air Indianapolis Marietta

GA NC GA PA PA NC MI MD IN GA NC

30348-5499 28289-0691 30374 15264-0387 15264 28260 48243 21014 46231 30060 27604

Highwoods Forsyth Lp

Michael L Cioffi of the City of Montgomery

Canada

Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Indiana Steel & Wire Co Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Intertex World Resources Trintex Corp Invista ISP Elastomer SBSE Insolvency Unit Bill Weeks Tim Gorman Howard S Sher Laura Kelly 777 Somerset Pl 108 W Scott St 2700 Patterson Ave 3745 C Us Hwy 80 W

Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 1 E 4th St PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 500 Wedowee St 601 S LA Salle St Ste 310 PO Box 4346

TN OH IN IN OH AL MI NC ON MI GA IL TX MI MI MI AL

37203 43617 46204-2253 46207-7218 45202 36103-4660 49501 27702-1807 L4B 1L7 48232 30108-1541 60605-1725 77210 48084 48837 49546 36870

Jacob & Weingarten PC James R Temple Janesville Products Keith Milligan

3100 Smoketree Ct Ste 600 Raleigh 3322 West End Ave Ste 600 Nashville Toledo Indianapolis Indianapolis Cincinnati Montgomery Grand Rapids Durham Richmond Hill Detroit Bowdon Chicago Houston 2301 W Big Beaver Rd Troy Grand Ledge Grand Rapids Phenix

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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Core and 2002 Lists Served via First Class Mail

CREDITOR NAME Kerr Russell & Weber PLC Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook Janis N Acosta Esq C Garland Waller 900 Elm St Box 326 2001 Industrial Dr 2707 Meridian Dr Manchester Eaton Rapids Greenville World Headquarters 21557 Telegraph Rd 30800 Northwestern Hwy NH MI NC Southfield Southfield Farmington Hills MI MI MI 48034 48034 48334 03105 48827 27834 309 Davidson Building PO Box 835 21557 Telegraph Rd Bay City MI 48708 Melissa Francis & Michael Hogan 321 Foster Ave 903 N Opdyke Rd Ste C Auburn Hills Wood Dale MI IL 48326 60191

CREDITOR NOTICE NAME Kevin L Larin & James E DeLine

ADDRESS1 500 Woodward Ave Ste 2500

ADDRESS2

CITY Detroit

STATE MI

ZIP 48226

COUNTRY

Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC

Lear Corp Lear Corp Manpower

Canada Canada

McLane Graf Raulerson & Middleton PA Joseph A Foster Meridian Magnesium Meridian Park Michael A Cox Juandisha M Harris & Heather Michigan Dept of Treasury Donald Miles & Stockbridge PC Stephen M Sylvestri Esq Miller Canfield Paddock & Stone PLC Jose J Bartolomei Ministre Du Revenu Du Quebec Missouri Dept of Revenue Steven A Ginther Municipality Of Port Hope Nossiff & Giampa PC Alexander G Nossiff Oakland County Corporation Counsel Donald F Slavin Office of Finance of Los Angeles Bankruptcy Auditor 3030 W Grand Blvd Ste 10 200 10 Light St 150 W Jefferson Ste 2500 3800 Marly 301 W High St Rm 670 PO Box 117 24 Chestnut St 1200 N Telegraph Rd 3700 Wilshire Ste 310 PO Box 475 Asst District Attorney 800 Park Ave 4th Fl 1285 Avenue of Americas Office of the Chief Counsel 320 Robert S Kerr Rm 307 Detroit Baltimore Detroit Ste Foy Jefferson City Port Hope Dover Pontiac Los Angeles Oklahoma City Utica New York Gretchen Crawford County Office Building Stephen J Shimshak & Netanella T Zahavi Sara Eagle & Gail Perry Barb Krzywiecki Kelvin W Scott Esq Woody Ban

MI MD MI QC MO ON NH MI CA OK NY NY

48202 21202-1487 48226 G1X 4A5 65101 L1A 3V9 03820 48341 90010 73102 13501 10019

Oklahoma County Treasurer Oneida County SCU Paul Weiss Rifkind Wharton & Garrison LLP

Pension Benefit Guaranty Corporation Pine River Plastics Inc Plastech PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Dan Thiffault Jason Pickering Legal Dept Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

1200 K St NW 1111 Fred W Moore Hwy 835 Mason Ave Ste 100 33587 Walker Rd 1025 King St East 678 Princeton Blvd 9024 Keele St

Washington St Clair Dearborn Avon Lake Cambridge Lowell Concord 10,000 Midatlantic Dr PO Box 6529 Mt Laurel New York New York Tyngsboro

DC MI MI OH ON MA ON NJ NY NY MA

20005-4026 48079-4967 48124 44012 N3H 3P5 1851 L4K 2N2 08054 10249 10020-1605 01879-2710

Canada Canada

QAD Inc Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp

Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Industry Canada Als Financial Postal Station D Box 2330 700 Leigh Capreol 11 Station St Ottawa Technology Centre 275 Pope Rd Ste 102

875 Heron Rd

Ottawa Ottawa Dorval Belleville Ottawa Summerside

ON ON QC ON ON PE

K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3 K1A 9Z9 C1N 5Z7

Canada Canada Canada Canada Canada Canada

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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Core and 2002 Lists Served via First Class Mail

CREDITOR NAME Riverfront Plastic Products Inc Ronald A Leggett Securities and Exchange Commission Securities and Exchange Commission Select Industries Corp Brian Green Sales & Use Tax Division Lorraine Zinar Daniel Watson Joseph A Ahern Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex Signature Square II Ste 220 PO Box 125 210 N Brinton Lake Rd 2600 West Big Beaver Rd 1111 W Long Lake Rd Department Of Revenue PO Box 30004 PO Box 30457 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St PO Box 30744 PO Box 2228 25101 Chagrin Blvd Cleveland Columbia Concordville Troy Suite 202 Troy 50 N Ripley St Montgomery Lansing Lansing Lansing Detroit Lansing Lansing OH SC PA MI MI AL MI MI MI MI MI MI 44122 292020101 19331-9331 48084 48007 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001

CREDITOR NOTICE NAME George Tabry Collector Of Revenue Angela Dodd Midwest Regional Office Christine Brown

ADDRESS1 780 Hillsdale St 410 City Hall 175 W Jackson Blvd Ste 900 175 W Jackson Blvd Ste 900 240 Detrick St

ADDRESS2

CITY Wyandotte St Louis Chicago Chicago Dayton

STATE MI MO IL IL OH

ZIP 48192-7120 63103 60604 60604 45404-1699

COUNTRY

Shapero & Green LLC South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan Jennifer Nelles First Plaza County Of Fresno

Canada

425 5th Ave N

Bruce B Galletly Jim Leyden TN Attorney Generals Office Raymond Soucie Of Ingersoll Steven C Bordenkircher Esq W James Hall Michael F Geiger Esq

Canada PO Box 67

Farmville Downtown Partnership

PO Box 100 PO Box 100

Canada

State of Michigan Central Functions Unit Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation Teleflex Inc Tennessee Department of Revenue TG North America The Corporation Of The Town The Goodyear Tire & Rubber Co The Town Of Pageland Third Avenue Trust Thomas & Betts Corp Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Treasurer Of State Fsia Inc Joseph T Deters Rick Feinstein Randy Lueth Tom Tekieke 677 Washington Blvd 7201 W Friendly Ave 942 Brooks Ave 800 Standard Pkwy Distressed Debt & Special Situations

Office of Child Support 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St PO Box 538308 155 S Limerick Rd Cordell Hall 1400 Stephenson Hwy 130 Oxford St 2nd Fl 1144 E Market St 126 North Pearl St 622 Third Ave 32nd Fl 8155 TB Blvd 1306 E Triumph Dr 356 Main St 3802 S Main 30 King St East 100 Old River Rd PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 PO Box 16561

Lansing Southfield Hickory Fresno Trenton Atlanta Limerick Nashville Troy Ingersoll Akron Pageland New York Memphis Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland Troy Troy Detroit Columbus Stamford Greensboro Holland Auburn Hills

MI MI NC CA ON GA PA TN MI ON OH SC NY TN IL NH NC ON RI NC SC NC MI MI OH CT NC MI MI

48909-8244 48075 28602 937151192 K8V 5R1 30353 19468 37247 48083 N5C 2V5 44316-0001 29728 10017 38125 61802 3835 27828-1621 K7G 2T6 2865 28762 29728 27371 48083 48232 43266-0061 06901 27410-6237 49423 48326-1415

UBS Investment Bank Unifi Inc Uniform Color Co Unique Fabricating Inc

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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Core and 2002 Lists Served via First Class Mail

CREDITOR NOTICE NAME

ADDRESS1

ADDRESS2

CITY

STATE

ZIP

COUNTRY

Attn Civil Division Jerry Dittrich General Fax Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC JoAnn Haller 251 Industrial Dr 10 Livingston Pl 2nd Fl 11 Stanwix St 205 Millersburg Rd 333 S Tanner One Village Center Dr co Lincoln Harris Llc MI MI CT PA OH IL 49631-8517 6830 15222 44633 61866 48111

CREDITOR NAME United States Attorney for the Eastern District of Michigan Valeo Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Viacom Inc Village Of Holmesville Village Of Rantoul 211 W Fort St Ste 2001 3000 University Dr 6775 Hawthorne Dr 12341 E 9 Mile Rd Detroit Auburn Hills Windsor Warren MI MI ON MI 48226 48326-2356 N8T 3B8 48089 Evart Greenwichn Pittsburgh PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township

Canada

Visteon Climate Control

W9 Lws Real Estate Limited Wellington Green LLC William R Garchow Young & Susser PC Steven Susser P52940

10101 Claude Freeman Dr Ste 200 N 31100 Telegraph Rd Ste 200 6024 Eastman Ave 26200 American Dr Ste 305

Charlotte Bingham Farms Midland Southfield

NC MI MI MI

28262-2337 48025 48640-2518 48034

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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